2004 (7) TMI 179

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....d both sides. 2. Appellant filed these appeals against a common Order-in-Appeal passed by the Commissioner of Customs (Appeals), Mumbai. Appellant made import of "Acrylic Offcuts" and filed Bills of Entry declaring the price of US $ 400 per M.T. The goods were examined by the Customs authorities and the Customs authorities segregated the goods and enhanced the value of 'Acrylic Offcuts' having ....

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....facts of the case and I find that the value was enhanced after detailed examination. The value of the Acrylic Offcuts having width up to 36" is taken as US $ 450 PMT and width between 36" to 38" is taken as US $ 615 PMT. These values were enhanced after taking into consideration several contemporaneous imports from the same country of origin. I also find that the appellant has not produced any evi....